85447038 ÷ 728 
We want to figure out the number of times 85447038 can be divided by 728.

Advancing to step 1:
If we divide 8 by 728, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 728

Moving on to step 2:
The number 728 fits into 85 0 times, leaving a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Take the next digit (4) from the dividend and append it to 85, then repeat: 854 / 728

On to step 3:
728 can be fit into 854 1 times, resulting in a remainder of 126.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 126 after subtracting 728 from 854.
Take the next digit (4) from the dividend and append it to 126, then repeat: 1264 / 728

Moving on to step 4:
When dividing 1264 by 728, we get 1 with a remainder of 536.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtracting 728 from 1264 leaves us with 536.
Take the next digit (7) from the dividend and append it to 536, then repeat: 5367 / 728

Advancing to step 5:
5367 divided by 728 is 7 with a remainder of 271.
Record the quotient 7 as the next digit in the result. 
Result so far: 117.0
If we subtract 5096 from 5367, we get 271.
Include the next digit (0) from the dividend after 271, then repeat: 2710 / 728

On to step 6:
The number 728 fits into 2710 3 times, leaving a remainder of 526.
Write down 3 as next digit of the result. 
Result so far: 1173.0
If we take 2184 away from 2710, we end up with 526.
Take the next digit (3) from the dividend and append it to 526, then repeat: 5263 / 728

Moving on to step 7:
When dividing 5263 by 728, we get 7 with a remainder of 167.
The number 7 becomes the next digit in our result. 
Result so far: 11737.0
Deduct 5096 from 5263 and we're left with 167.
Bring next digit (8) of the dividend behind the 167 and repeat the process: 1678 / 728

On to step 8:
When dividing 1678 by 728, we get 2 with a remainder of 222.
The next digit of our result is 2. 
Result so far: 117372.0
The remainder is 222 after subtracting 1456 from 1678.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Moving on to step 9:
728 goes into 2220 3 times with a remainder of 36.
Put 3 as the next digit of the answer. 
Result so far: 117372.3
Subtracting 2184 from 2220 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 10:
728 can be fit into 360 0 times, resulting in a remainder of 360.
The next digit of our result is 0. 
Result so far: 117372.3
Deduct 0 from 360 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 11:
3600 divided by 728 is 4 with a remainder of 688.
Use 4 as the next digit of our solution. 
Result so far: 117372.304
If we subtract 2912 from 3600, we get 688.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6880, and continue the process.

Going ahead to step 12:
The number 728 fits into 6880 9 times, leaving a remainder of 328.
Write down 9 as next digit of the result. 
Result so far: 117372.3049
The remainder is 328 after subtracting 6552 from 6880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Going ahead to step 13:
The number 728 fits into 3280 4 times, leaving a remainder of 368.
Use 4 as the next digit of our solution. 
Result so far: 117372.30494
The remainder is 368 after subtracting 2912 from 3280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

Moving on to step 14:
The number 728 fits into 3680 5 times, leaving a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 117372.304945
Subtract 3640 from 3680 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 15:
If we divide 400 by 728, we get 0 and a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 117372.304945
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 16:
If we divide 4000 by 728, we get 5 and a remainder of 360.
Use 5 as the next digit of our solution. 
Result so far: 117372.30494505
If we subtract 3640 from 4000, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

The quotient of the division is 117372.30494505, and the remainder is 3.6e-07.